菲律宾 雇佣指南

There is no requirement for submission of work rules in the Philippines. In the absence of a company handbook/work rule, the company is still obligated to comply with labor legislation.

• Probation is not mandatory and cannot exceed six months.
• The services of an employee who has been engaged on a probationary basis may be terminated for a just cause or when he or she fails to qualify as a regular employee in accordance with reasonable standards made known by the employer to the employee at the time of his or her engagement.
• It’s recommended to make a decision about termination by the end of the fifth month. Employers must give a reason why the employee is being terminated. The expectations and progress should be documented, especially in the case of poor performance.

The normal working day is eight hours. This includes rest periods or breaks of less than one hour. This excludes meal periods, which must not be less than one hour.

A day-off of 24 consecutive hours following six days of work should be scheduled by the employer.

The entitlement to overtime pay or any other minimum conditions of employment is laid down by the Labor Code.

Generally, employers cannot require employees to render overtime work except in certain exemptions and provided compensation is paid. Employers must include in the contract that the employee agrees to perform overtime work.

Overtime pay refers to the additional compensation for work performed beyond eight hours a day. Overtime pay rates for work in excess of eight hours vary when it is rendered on an ordinary workday, special nonworking holiday, regular holiday, a rest day or work performed from 10 p.m. to 6 a.m.

Here are the guidelines:

• Ordinary working day: Plus 25% of the hourly rate
• Scheduled rest day: Plus 30% of the hourly rate
• Special non-working holiday: Plus 30% of the hourly rate
• Regular holiday: Plus 100% of the hourly rate
• Night-shift differential work performed between 10 p.m. and 6 a.m.: Plus 10% of the hourly rate

Sample Computations

• If an employee works overtime on an ordinary working day, the number of overtime hours is rated at [regular hourly rate x 125%]
• If an employee performs overtime on a scheduled rest day, the number of overtime hours is rated at [regular hourly rate x 130%]
• If an employee performs overtime on a scheduled rest day, which at the same time is a special nonworking holiday, the number of overtime hours is rated at [regular hourly rate x 130% x 150%]
• If an employee performs overtime on a regular holiday, the number of overtime hours is rated at [regular hourly rate x 200% x 130%]
• If an employee performs overtime on a regular holiday, which at the same time is a scheduled rest day of the employee, the number of overtime hours is rated at [regular hourly rate x 200% x 130%]
• If an employee performs overtime on a regular holiday, which at the same time is a scheduled rest day of the employee and rendered work from 10 p.m. to 6 a.m., the number of overtime hours is rated at [regular hourly rate x 200% x 130% x 110%]

Those employees exempted from rendering overtime are the following: government employees, managers, officers, field personnel, family members of an employer if they depend on that employer for support, domestic helpers, people in the personal service of another and employees who are paid by results, as determined by the Secretary of the Philippines’ DOLE.

A 13th month bonus in the Philippines is mandatory. All employers are required to pay their rank-and-file employees the 13th month pay, regardless of the nature of their employment and irrespective of the methods by which their wages are paid, provided they worked for at least one month during a calendar year.

The 13th month pay of a rank-and-file employee should be equivalent to at least 1/12 of the total basic salary that the employee earns within a calendar year. It should be paid no later than December 24th of each year. Nonetheless, an employer may offer its rank-and-file employees half of the required 13th month pay prior to the opening of the regular school year in June and the other half on or before December 24. The frequency of payment of the 13th month pay may also be the subject of an agreement between the employer and the collective bargaining agent of its rank-and-file employees.

The Labor Code distinguishes between a rank-and-file employee and a managerial employee. A managerial employee is one who is vested with powers of prerogatives to lay down and execute management policies. This includes the power to hire, transfer, suspend, layoff, recall, discharge, assign or discipline employees – or to effectively recommend such managerial actions. All employees not covered by this definition are considered rank-and-file employees. Bonuses for managerial and other key officers are typically based on the company’s performance.

• The Philippines takes termination seriously. As a result, it’s an arduous process. Termination may only occur for just or authorized causes but the employer bears the burden of proving the lawfulness of the employee’s dismissal. Employees must offer a 30-day resignation notice specifying whether it’s with just cause. There’s no such concept as hiring and firing “at will.”
• Filipino laws recognize two categories of cause for terminating employment contracts: just cause and authorized cause. An employee dismissed for a just cause will not  be entitled to severance or termination pay.
• Staff members dismissed for an authorized cause receive severance pay equivalent to at least a half or full month’s pay for every year of service, depending on the reason for their termination.
• Twin-notice process: First notice is when the employee is informed of the violation or infraction. Employers will normally set up a grievance committee where the employee has a chance to be heard. The meeting should be set five days after the first notice. There will be a period of up to 30 days for review and investigation, following which a decision is made. The second notice (a dismissal notice) is sent to the employee.
• Authorized causes include automation, downsizing, restructuring or circumstances due to financial losses. Depending on the cause, the amount of severance will be half or one month for each year of service.
• Paperwork and documentation are important and recommended.

Director fees are not paid as salary. They are taxed at 5% (3 million and below) or at 10% (above 3 million). In January 2018, rates changed (formerly 10% or 15%).

The notice period in the Philippines is 30 days, in general, but depends on the level of the position.

• Filipino laws recognize two categories of ”cause” for terminating employment contracts: “just cause” and “authorized cause.” An employee who is dismissed for a “just cause” is not entitled to severance or termination pay. However, staff members dismissed for an “authorized cause” receive severance pay equivalent to at least a half or full month’s pay for every year of service, depending on the reason for their termination.
• In cases of retrenchment to prevent losses, illness, closure or cessation of operations not due to serious business losses, the minimum separation pay is one-half a month’s pay for every year of service. Separation due to redundancy or the installation of labor-saving devices entitles the employee to a minimum separation pay of one month’s pay for every year of service.
• Retirement benefits: In the absence of a retirement plan or agreement providing for retirement benefits of employees, an employee upon reaching the age of 60 years (optional) or more but not beyond 65 years (mandatory) who has served at least five years in the said establishment may retire and be entitled to retirement pay equivalent to at least one-half month salary for every year of service. Any fraction of at least six months is considered as one whole year. As per the Labor Code of the Philippines, unless the parties provide for broader inclusions, the term one half month salary will mean 15 days plus one-twelfth (1/12) of the 13th month pay as well as the cash equivalent of not more than five days of service incentive leave. Thus, the minimum retirement pay is one-half (1/2) month salary for every year of service, a fraction of six  months being considered as one (1) whole year. “Half month salary” is to include all of the following: 15 days salary based on the latest salary rate, cash equivalent of five days service incentive leave and 1/12 of the thirteenth month pay (1/12 x 365/12 = 2.53). If the establishment has a CBA or employment contract providing for a retirement plan or benefits to employees, the employee will be entitled to receive the benefits as provided in the said CBA or contract. However, such benefits must not be less than that provided under the Labor Code.

• Taxable: Basic pay, holiday pay, premium pay, overtime pay, night-shift differential, bonus and commissions (in excess of PHP 90,000), other benefits and allowances.
• Non-taxable: De minimis benefits (approximately 3,000), relatively small value such as clothing allowance, etc., bonus threshold (first 90,000): bonuses, commissions, Christmas gifts, etc.

• There is no equivalent of a 401k in the Philippines. Very large corporations may have their own private pension plans but this is not a common practice generally.
• PhilHealth is not sufficient to cover the basics. Nowadays, it’s very common to provide supplementary insurance from a private Health Maintenance Organization (HMO). Employers will normally cover the additional cost but sometimes shared schemes are implemented. A recent taxability issue, whereby an employee is made to pay the additional tax, has raised objections against it. The rough additional cost would be 230 USD per month.
• It is common to provide housing allowance, school tuition allowance, cars, club memberships (golf clubs, especially for Japanese) for expats.

• Wages must be paid at least once every two weeks or twice a month at intervals not exceeding sixteen days. In practice, there is a legal and technical workaround for monthly pay frequency: Single payment representing two pay periods/intervals: (a) two weeks pay for service already rendered and (b) two weeks advance pay in order to comply with the requirement of interval not exceeding sixteen days.
• Payment usually falls on the 15th of the month or the last day of the month.

Payslip can be issued to Employees Online or through hard copy.

Employers are required to retain employment records for at least three years (as hard copies) from the date of the last entry in the records. This includes payroll records, timesheet records, medical examinations and a logbook that records employees’ sickness, injury or death in chronological order. Entries in the logbook must be made within five days from notice of the occurrence.

Accounting records (which may include payroll records) must be retained for 10 years. For the first five years, hard copies must be retained. Electronic copies are acceptable thereafter.

In the Philippines, holidays are classified as regular or special holidays each year. There are currently 12 regular holidays and eight special non-working holidays.

Regular Holidays

• Employers are required to pay their employees regular daily wage for every unworked regular holiday. If employees are required to work on these holidays, they are entitled to be paid at twice the rate of their regular wage or salary.
• The rate for work on a regular holiday will vary if the regular holiday work is performed during the period between 12 midnight through 6 a.m. and 10 p.m. through 12 midnight of the regular holiday.
• Every employee covered by the Holiday Pay Rule is entitled to the minimum wage rate (daily basic wage and COLA). This means that the employee is entitled to at least 100% of his/her minimum wage rate even if he/she did not report for work, provided he/she is present or is on leave of absence with pay on the workday immediately preceding the holiday.

Special Non-working Holiday

• Additional holidays can be promulgated from time to time. Some public holidays are promulgated only for certain regions or provinces.
• Employees not required to work on these special days are not legally entitled to compensation.
• Work performed on these days by non-exempt employees, however, merits compensation equivalent to the applicable wage rate plus at least 30% thereof. If the special day also happens to be the non-exempt employee’s scheduled rest day, the premium rate is increased to at least 50% of the applicable wage rate. The rate for work on a special holiday will vary if the special holiday work is rendered during the period between 12 midnight through 6 a.m. and 10 p.m. through 12 midnight of the special holiday.

Employees are entitled to five days of paid vacation leave after 12 months of service, referred to as service incentive leave (SIL) by the Labor Code.

The service incentive leave should be converted to its money equivalent and paid to the nonexempt employee by the employer if not used or exhausted by the said employee at the end of the year. As a rule, an employer can regulate the schedule of the service incentive leave of its employees.

• Staff members are not legally entitled to statutory sick leave. In practice, employees are usually granted sick leave through voluntary employer policies or CBAs.
• An employee who has paid at least three monthly SSS contributions in the 12-month period immediately preceding the period of sickness or injury and is confined for more than three days in a hospital (or elsewhere with the approval of the SSS) will be paid by his or her employer a daily sickness benefit. This is equivalent to 90% of his or her average daily salary credit for each day of confinement. However, this allowance will only start to be paid after all allowable sick leave (with full pay from the employer) has been exhausted.
• A female employee, who has rendered a continuous aggregate service of at least six months for the last twelve months, is entitled to a special leave benefit of two months with full pay based on her gross monthly compensation, following surgery caused by gynecological disorders.

The SSS will reimburse the employer 100% of the daily sickness benefits, provided the SSS receives satisfactory proof and the legality of that payment. The employer must also notify the SSS of the confinement within five calendar days after receipt of the notification of sickness or injury from the employee.

Employees who become ill or experience work-related injuries can make a claim to the Employees’ Compensation Program (ECP). The ECP is designed to provide assistance (in the form of medical services, rehabilitation services or income cash benefit) to employees for work-related injury, sickness, disability or death.

Only the employer is required to pay monthly contributions, as no contribution is due from the employee. The employer’s contributions for the ECP comprise the State Insurance Fund, which is the source of compensation for approved claims.

The Filipino Labor Code grants up to 105 days of paid maternity leave for female employees.  An additional 15 days is granted if the mother is a single parent.

A female member of the SSS, who has paid at least three monthly contributions in the 12-month period immediately preceding her childbirth or miscarriage, will be paid a daily maternity leave benefit equivalent to 100% of the average daily salary credit. This is based not on actual salary but on the SSS graduated scale, with a maximum monthly salary credit of PHP 15,000.

This is subject to the conditions outlined by the SSS, including notification requirements (Republic Act No. 8282, SSS Law of 1997, section 14-A).

Full payment of the maternity leave benefit will be advanced by the employer within 30 days from the filing of the maternity leave application. The SSS will immediately reimburse the employer 100% of the amount of maternity leave benefits advanced to the employee upon receipt of satisfactory proof of that payment.

In addition to the maternity leave benefit, the Republic Act No. 9710, also known as the “Magna Carta for Women,” guarantees access for women to services, such as:

• Maternal care including pre and postnatal services to address pregnancy and infant health and nutrition
• Promotion of breastfeeding
• Responsible, ethical, legal, safe and effective methods for family planning

Seven days of paid paternity leave is offered for male employees.

Parental Leave for Solo Parents

Employees who are solo parents are entitled to seven days of paid parental leave per year. To be eligible, the employee must have completed at least six months of service.

The parental leave must be utilized annually and cannot be converted to cash. If the benefit is not utilized within the calendar year, it is forfeited within the same year.

Parental Leave

In addition to leave privileges under existing laws, parental leave of not more than seven working days every year is granted to any solo parent employee as defined in the law who has rendered service of at least Six months. A change in the status or circumstance of the parent claiming the parental leave benefit (e.g. he or she is no longer left alone with the responsibility of parenthood) will end his or her eligibility for the benefit. Unused parental leave benefits are not able to be converted into cash and cannot be accumulated.

Domestic Violence Leave

A victim of violence against women and their children who is employed is entitled to paid leaves of up to 10 days in addition to paid leaves under other laws. This is extendible when the necessity arises, as specified in a protection order issued by an appropriate authority. The availability of the 10-day leave is at the option of the female employee. Such leave will cover the days that the employee has to attend to medical and legal concerns. Unused leaves are not cumulative and not convertible to cash.

Other Non-statutory Leaves

Other leaves. such as marriage or death of a relative, are not statutory but commonly offered to employees per company’s policy.

Special Leave for Women

Employees who have served at least six months of continuous service with the employer are entitled to a special leave benefit of two months with full pay (based on gross monthly compensation), for treatment or surgery having to do with gynecological disorders. A medical certification is required.

Pre-employment physical examinations should be conducted to assess the physical condition of the prospective employee when they are hired. This is also intended to prevent the placement of an individual on a job where, through some physical or mental defects, he or she may be dangerous to his or her fellow workers or to property.

The Occupational Safety and Health Standards also require annual physical examinations. All examinations should be completed thoroughly and be performed free of charge for the employees. Examinations should include x-ray or special laboratory examinations when necessary due to the particular nature of the employment. Records of physical examinations and all information obtained by health personnel should be held strictly confidential.

Labor unions are usually for factory workers and the manufacturing industry. However, banks may have unions. Supervisor upwards are not usually members of the union.

Taxation

Some expat employees for MNCs may use a flat tax regime of 15%.

There are several classifications of expat workers in the Philippines, depending on the length of stay. For aggregate stays of less than 180 days in a calendar year, a 25% tax withholding will apply. For longer stays, the regular tax rates of 5-32% will apply. The special 15% tax rate only applies to managerial and technical employees of MNCs, offshore banking units and petroleum services.